JPWO2014010068A1 - Program, document conversion apparatus, and document conversion method - Google Patents

Abstract

Based on the display tree (221) including the hierarchical relationship between items of the XBRL document (41), the document conversion device (1) generates a child in the XBRL document (41) among the items included in the financial report (21). The item corresponding to the item that is included is detected, the content of the detected item that is the detected item is divided, and the divided content is associated with the child item of the item in the XBRL document (41) corresponding to the detected item. The financial report (21) is converted into an XBRL document (41) using the content and child items. Thereby, the document conversion apparatus (1) can appropriately map the subjects of the financial report (21) to the elements of the display tree (221).

Description

  The present invention relates to a program, a document conversion apparatus, and a document conversion method.

  It is obliged to submit financial statements in XBRL (eXtensible Business Reporting Language) documents to the Financial Services Agency. An XBRL document is a document described in XBRL, which is a report description language based on XML (eXtensible Markup Language), for example, for financial accounting reports. Elements used in the XBRL document (XBRL elements) have a hierarchical relationship, and the hierarchical relationship is indicated by the hierarchical document. A company that is to submit a financial statement based on an XBRL document creates an XBRL document by associating each subject included in the financial statement of the word processor document with each element used in the XBRL document before submission.

  In addition, a mapping engine technology that associates each subject of a text document with each element of a hierarchical document is disclosed. In this technique, the mapping engine accepts input in an order according to a predetermined relationship for each subject of the text document, and searches for an element of the hierarchical document corresponding to the subject that accepted the input.

JP 2003-316765 A

  However, the above-described technique has a problem that when an XBRL document is created from a financial statement of a text document, the subject of the text document cannot be properly mapped to the elements of the hierarchical document. That is, since it is assumed that the text document subject and the hierarchical document element have a one-to-one correspondence, the one-to-N case cannot be handled. That is, when one subject of the text document corresponds to N elements of the hierarchical document, the mapping engine cannot appropriately map the subject to the corresponding element of the hierarchical document.

  12 to 14 are diagrams illustrating examples in which subjects of a text document cannot be appropriately mapped to elements of a hierarchical document. FIG. 12 is a diagram showing an example of each subject and subject value of the financial report. 13 and 14 are diagrams showing an example of the relationship between the XBRL elements of the hierarchical document. The mapping engine can map “reporting period” which is one subject shown in FIG. 12 to “reporting period” of the hierarchical document shown in FIG. However, in the “reporting period” of the hierarchized document shown in FIG. 14, “period”, “start date”, and “end date” exist in the next lower layer. That is, since one subject corresponds to three elements, the mapping engine converts the “reporting period” that is one subject shown in FIG. 12 into the “reporting period” of the hierarchical document shown in FIG. Cannot be mapped properly.

  In one aspect, an object of the present invention is to appropriately map a subject of a text document to an element of a hierarchical document when an XBRL document is created from financial information of the text document.

  The program according to one aspect is an item included in the first document based on a hierarchical document including a hierarchical relationship between items of the second document in the program for converting the first document into the second document. In the second document, an item corresponding to an item having a child is detected, the content of the detected item that is the detected item is divided, and the divided content is divided into the second item corresponding to the detected item. The computer is caused to execute a process of converting the first document into the second document using the associated contents and the child items in association with the child items of the items in the document.

  According to one aspect, when an XBRL document is created from financial information of a text document, the text document subjects can be appropriately mapped to the elements of the hierarchical document.

FIG. 1 is a functional block diagram illustrating the configuration of the document conversion apparatus according to the embodiment. FIG. 2 is a diagram illustrating an example of a cover layout of a financial report. FIG. 3 is a diagram illustrating an example of a configuration of a display tree. FIG. 4 is a diagram illustrating an example of the data structure of the element declaration. FIG. 5A is a diagram (1) illustrating an example of a data structure of mapping auxiliary information. FIG. 5B is a diagram (2) illustrating an example of the data structure of the mapping auxiliary information. FIG. 6 is a flowchart illustrating the procedure of the main process of the document conversion process according to the embodiment. FIG. 7 is a flowchart (1) illustrating the procedure of the mapping process according to the embodiment. FIG. 8 is a flowchart (2) illustrating the procedure of the mapping process according to the embodiment. FIG. 9 is a flowchart (3) illustrating the procedure of the mapping process according to the embodiment. FIG. 10 is a flowchart (4) illustrating the procedure of the mapping process according to the embodiment. FIG. 11 is a diagram illustrating an example of a computer that executes a document conversion program. FIG. 12 is a diagram showing each subject and subject value of the financial report. FIG. 13 is a diagram (1) showing the relationship between the XBRL elements of the hierarchical document. FIG. 14 is a diagram (2) showing the relationship between the XBRL elements of the hierarchical document.

  Embodiments of a program, a document conversion apparatus, and a document conversion method disclosed in the present application will be described below in detail with reference to the drawings. The present invention is not limited to the embodiments.

[Configuration of Document Conversion Apparatus According to Embodiment]
FIG. 1 is a functional block diagram illustrating the configuration of the document conversion apparatus according to the embodiment. As shown in FIG. 1, the document conversion apparatus 1 inputs a financial report 21, an XBRL element definition body 22 and mapping auxiliary information 23, and uses the XBRL element definition body 22 and mapping auxiliary information 23. The financial report 21 is converted into an XBRL document 41.

  The financial report 21 is a financial statement prepared in a text format (including a word format), and is represented by a subject name and a subject value. An example of the layout of the financial report 21 will be described later.

  The XBRL element definition body 22 is a definition body that defines an element (XBRL element) used in the XBRL document 41, and includes a display tree 221 and an element declaration 222. Here, the XBRL document 41 is a document described in XBRL, which is a report description language based on XML, regarding financial reports. The XBRL document 41 includes a taxonomy and an instance. A taxonomy defines a system of XBRL elements and includes a schema and a link base. The schema is a dictionary that stores attribute information such as the name and data type of the XBRL element, and corresponds to the element declaration 222 in the embodiment. The link base is a document that describes, for example, a parent-child relationship between XBRL elements, a display order, a display name, and the like. An instance (also referred to as an XBRL instance) is a report document describing a specific value of an XBRL element. A configuration example of the display tree 221 and the element declaration 222 will be described later.

  The mapping auxiliary information 23 is auxiliary information used when mapping the subject value of the financial report 21 to the XBRL element. The contents of the mapping auxiliary information 23 will be described later.

  In addition, the document conversion apparatus 1 includes a storage unit 2 and a control unit 3.

  The memory | storage part 2 respond | corresponds to memory | storage devices, such as non-volatile semiconductor memory elements, such as flash memory (Flash Memory) and FRAM (trademark) (Ferroelectric Random Access Memory), for example. The storage unit 2 includes a financial report 21, an XBRL element definition body 22, and mapping auxiliary information 23.

  The financial report 21 is stored in the storage unit 2 by the input unit 30 described later. The definition body 22 of the XBRL element is stored in the storage unit 2 by the input unit 30 described later. The mapping auxiliary information 23 is stored in the storage unit 2 by the input unit 30 described later.

  The control unit 3 has an internal memory for storing programs defining various processing procedures and control data, and executes various processes using these. And the control part 3 respond | corresponds to electronic circuits, such as integrated circuits, such as ASIC (Application Specific Integrated Circuit) and FPGA (Field Programmable Gate Array), or CPU (Central Processing Unit) and MPU (Micro Processing Unit), for example. Further, the control unit 3 includes an input unit 30, a layout analysis unit 31, a definition body analysis unit 32, a mapping unit 33, and an output unit 34.

  The input unit 30 inputs the financial report 21 and stores the input financial report 21 in the storage unit 2. The input unit 30 also inputs the XBRL element definition body 22 and stores the input XBRL element definition body 22 in the storage unit 2. The input unit 30 inputs the mapping auxiliary information 23 and stores the input mapping auxiliary information 23 in the storage unit 2. For example, the input unit 30 inputs the financial report 21, the XBRL element definition body 22, and the mapping auxiliary information 23 by a file.

  The layout analysis unit 31 analyzes the layout of the financial report 21. For example, the layout analysis unit 31 reads the financial report 21 from the storage unit 2, and acquires the name and value of the subject to be mapped to the XBRL element from the read financial report 21. Here, the layout of the financial report 21 will be described with reference to FIG. FIG. 2 is a diagram illustrating an example of a cover layout of a financial report. As shown in FIG. 2, on the cover of the financial report 21, a subject name 21a and a subject value 21b are described. The course name 21a indicates the name of the course. The subject value 21b indicates a value (character string) for the subject name. As an example, when the subject name 21a is “submission document”, “securities report” is described as the subject value 21b. When the subject name 21a is “reporting period”, “100th term (from April 1, 2010 to March 31, 2011)” is described as the subject value 21b.

  The definition body analysis unit 32 analyzes the definition body 22 of the XBRL element. For example, the definition body analysis unit 32 reads the definition body 22 of the XBRL element from the storage unit 2. Then, the definition body analysis unit 32 displays a display name or element name that matches or is similar to the name of the subject of the financial report 21 that is to be mapped to any XBRL element from the display tree 221 of the definition body 22 of the XBRL element. Get the XBRL element you have. Then, the definition body analysis unit 32 acquires the element declaration of the acquired XBRL element from the element declaration 222 of the definition body 22 of the XBRL element. Here, the configuration of the display tree 221 and the element declaration 222 will be described with reference to FIGS.

  FIG. 3 is a diagram illustrating an example of a configuration of a display tree. As shown in FIG. 3, the display tree 221 shows the relationship between the elements on the display of the XBRL element in a tree structure. The XBRL element is represented using a display name and an element name. As an example, when the display name is “submission document”, “ReportName” is described as the element name. This XBRL element has no descendant relationship element. As another example, when the display name is “reporting period”, “ReportingPeriod” is described as the element name. In this XBRL element, there are XBRL elements having descendant relationships whose display names are “period”, “start date”, and “end date”, respectively. When the display name is “period”, “StageOfReportingPeriod” is described as the element name. When the display name is “start date”, “StartDateOfReportingPeriod” is described as the element name. When the display name is “end date”, “EndDateOfReportingPeriod” is described as the element name.

  FIG. 4 is a diagram illustrating an example of the data structure of the element declaration. As shown in FIG. 4, in the element declaration 222, an element name 222b, an abstract element flag 222c, a nil value permission flag 222d, a data type 222e, and a constraint 222f are stored in association with each other. For convenience of description, the element declaration 222 includes a display name corresponding to the element name 222b, which is the display name of the XBRL element, as the display name 222a. The element name 222b indicates the element name of the XBRL element. The abstract element flag 222c is a flag indicating whether or not an abstract element (heading) to which a specific value is not mapped. If it is an abstract element, for example, “◯” is set, and if it is not an abstract element, for example, “x” is set. The nil value permission flag 222d is a flag indicating whether or not the element is a nil value permission element. For example, “◯” is set for an element that allows a nil value, and “X” is set for an element that does not allow a nil value. Note that the nil value is synonymous with a NULL value (null value) and means having no value. The data type 222e indicates the data type of the value to be mapped. For example, “character string type” is set for a character string, “date type” for a date, and “positive integer type” for a positive integer. The constraint 222f indicates a format restriction of a value mapped to the element. For example, if there is a format restriction that connects 3 digits and 4 digits with a hyphen, this is set.

  As an example, when the display name 222a is “reporting period”, “◯” is set as the abstract element flag 222c, “x” is set as the nil value flag 222d, and “character string type” is set as the data type 222e. When the display name 222a is “period”, “x” is set as the abstract element flag 222c, “x” is set as the nil value flag 222d, and “positive integer type” is set as the data type 222e. When the display name 222a is “start date”, “x” is set as the abstract element flag 222c, “x” is set as the nil value flag 222d, and “date type” is set as the data type 222e.

  Returning to FIG. 1, the mapping unit 33 detects subjects corresponding to elements having descendants in the XBRL document 41 among subjects included in the financial report 21 based on the definition body 22 of the XBRL element. For example, the mapping unit 33 determines whether the XBRL element is an abstract element based on the element declaration of the XBRL element acquired by the definition body analysis unit 32. When the mapping unit 33 determines that the XBRL element is an abstract element, the XBRL element is hierarchized on the display tree 221 based on the parent-child relationship between the XBRL elements of the display tree 221. It is determined whether or not it has any element. When the mapping unit 33 determines that the XBRL element is hierarchized on the display tree 221, the mapping unit 33 determines that the XBRL element is an element composed of several elements. That is, the mapping unit 33 detects a subject to be mapped to the XBRL element as a subject whose subject value should be divided.

  The mapping unit 33 divides the subject value of the detected subject based on the definition body 22 of the XBRL element, and maps each value of the divided subject value to the descendant element of the corresponding XBRL element. For example, the mapping unit 33 selects descendant elements of the XBRL element corresponding to the detected subject from the display tree 221 in the order of appearance. Then, the mapping unit 33 acquires an element declaration corresponding to the selected descendant element from the element declaration 222. Then, the mapping unit 33 extracts a portion that matches the data type 222e in the acquired element declaration from the subject value of the detected subject, and maps the extracted portion to the selected descendant element. Here, if the portion matching the data type 222e cannot be extracted from the course value, the mapping unit 33 determines that the entry of the course value is omitted if the selected descendant element permits the nil value. The mapping unit 33 then maps nothing to the selected descendant element. Instead, the mapping unit sets “true” indicating the nil value to the nil attribute that is an attribute related to the nil value. Whether or not an element permits a nil value is determined by the nil value permission flag 222d in the element declaration of the descendant element.

  As a specific example, the case where the subject “reporting period” in the financial report 21 shown in FIG. 2 is mapped to the XBRL element “reporting period” on the display tree 221 shown in FIG. 3 will be described. Note that the element declaration 222 shown in FIG. 4 is used as the element declaration of the XBRL element. The mapping unit 33 determines whether the XBRL element is an abstract element based on the element declaration of the XBRL element “report period”. Here, since the abstract element flag 222c of the element declaration of the XBRL element “reporting period” in the element declaration 222 shown in FIG. 4 is “◯”, the mapping unit 33 is an XBRL element “reporting period”. Is determined.

  Then, since the mapping unit 33 determines that the XBRL element “report period” is an abstract element, the XBRL element “report period” is a descendant on the display tree 221 based on the parent-child relationship between the XBRL elements in the display tree 221. It is determined whether or not it has any element. Here, the mapping unit 33 determines that the XBRL element “report period” has three descendant elements “period”, “start date”, and “end date” based on the display tree 221 shown in FIG. Therefore, the mapping unit 33 determines that the XBRL element “report period” is composed of three elements. In other words, the mapping unit 33 detects a subject “reporting period” to be mapped to the XBRL element “reporting period” as a subject whose subject value should be divided.

  Then, the mapping unit 33 sequentially selects descendant elements of the XBRL element “reporting period” corresponding to the detected subject “reporting period” from the display tree 221. Here, the mapping unit 33 selects descendant elements “period”, “start date”, and “end date” of the XBRL element “report period” from the display tree 221 shown in FIG. Then, the mapping unit 33 extracts a part that matches the data type 222e in the element declaration corresponding to the selected descendant element from the subject value of the detected subject “reporting period”. Then, the mapping unit 33 maps the extracted part to the selected descendant element.

Here, as shown in FIG. 2, the subject value 21b of the subject name 21a “reporting period” is “100th term (from April 1, 2010 to March 31, 2011)”. Therefore, the mapping unit 33 extracts a portion “100” that matches the data type 222e “positive integer type” of the descendant element “period” from the subject value 21b. Then, the mapping unit 33 maps the extracted part “100” to the descendant element “period”. The following tags are the results when the XBRL document 41 is output.
<StageOfReportingPeriod> 100 </ StageOfReportingPeriod>

Further, the mapping unit 33 extracts a part “April 1, 2010” that matches the data type 222e “date type” of the descendant element “start date” from the subject value 21b. The mapping unit 33 maps the extracted part to the descendant element “start date”. The following tags are the results when the XBRL document 41 is output. In the following example, it is assumed that the extracted portion is mapped after being converted from the Japanese calendar to the Western calendar.
<StartDateOfReportingPeriod> 2010-04-01 </ StartDateOfReportingPeriod>

Further, the mapping unit 33 extracts a part “March 31, 2011” that matches the data type 222e “date type” of the descendant element “end date” from the subject value 21b. The mapping unit 33 maps the extracted part to the descendant element “end date”. The following tags are the results when the XBRL document 41 is output. In the following example, it is assumed that the extracted portion is mapped after being converted from the Japanese calendar to the Western calendar.
<EndDateOfReportingPeriod> 2011-03-31 </ EndDateOfReportingPeriod>

  As another specific example, the subject name 21a “location of the head office” of the subject in the financial report 21 shown in FIG. 2 is mapped to the XBRL element “location of the head office” on the display tree 221 shown in FIG. The case will be described. Note that the element declaration 222 shown in FIG. 4 is used as the element declaration of the XBRL element. The mapping unit 33 determines whether the XBRL element is an abstract element based on the element declaration of the XBRL element “location of the head office”. Here, since the abstract element flag 222c of the element declaration of the XBRL element “location of the head office” in the element declaration 222 shown in FIG. 4 is “◯”, the mapping unit 33 sets the XBRL element “location of the head office” "Is determined to be an abstract element.

  Then, since the mapping unit 33 determines that the XBRL element “location of the head office” is an abstract element, the XBRL element “location of the head office” is determined based on the parent-child relationship between the XBRL elements of the display tree 221. It is determined whether or not there are descendant elements on the display tree 221. Here, the mapping unit 33 determines that the XBRL element “location of the head office” has two descendant elements “zip code” and “address” based on the display tree 221 shown in FIG. 3. Therefore, the mapping unit 33 determines that the XBRL element “location of the head office” is composed of two elements. That is, the mapping unit 33 detects the subject “location of the head office” that is mapped to the XBRL element “location of the head office” as a subject to which the subject value should be divided.

  Then, the mapping unit 33 sequentially selects descendant elements of the XBRL element “location of the head office” corresponding to the subject name 21 a “location of the head office” of the detected subject from the display tree 221. Here, the mapping unit 33 sequentially selects descendant elements “zip code” and “address” of the XBRL element “location of the head office” from the display tree 221 shown in FIG. Then, the mapping unit 33 extracts a part that matches the data type 222e and the constraint 222f in the element declaration corresponding to the selected descendant element from the subject value 21b of the subject name 21a “location of the head office” of the detected subject. To do. Then, the mapping unit 33 maps the extracted part to the selected descendant element.

Here, as shown in FIG. 2, the subject value 21b of the subject name 21a “location of the head office” is “1-1, Shinjuku 1-1, Shinjuku-ku, Tokyo”. Therefore, the mapping unit 33 tries to extract a portion that matches the data type 222e “character string type” of the descendant element “zip code” and the constraint 222f “three digits“ − ”four digits” from the subject value 21b. . However, the mapping unit 33 cannot extract a portion that matches the data type 222e and the constraint 222f from the subject value. Therefore, since the nil value permission flag 222d of the selected descendant element “zip code” is “◯”, the mapping unit 33 determines that the descendant element “zip code” is an element that permits the nil value. Therefore, the mapping unit 33 determines that the entry of the subject value has been omitted, does not map anything to the selected descendant element “zip code”, and instead sets “true” to the nil attribute. The following tag is a result regarding the descendant element “zip code” when the XBRL document 41 is output.
<ZipcodeOfCompanyLocation nil = ”true” />

Further, the mapping unit 33 extracts a portion “1-1-1 Shinjuku 1-chome Shinjuku-ku, Tokyo” that matches the data type 222e “character string type” of the descendant element “address” from the subject value. The mapping unit 33 maps the extracted part to the descendant element “address”. The following tags are the results when the XBRL document 41 is output.
<AddressOfCompanyLocation> 1-1 1-1 Shinjuku Shinjuku-ku, Tokyo </ AddressOfCompanyLocation>

  In this way, when creating the XBRL document 41 from the financial report 21, the mapping unit 33 can appropriately map the subjects of the financial report 21 to the elements of the display tree 221 including the hierarchical relationship between the XBRL elements. it can.

  The output unit 34 outputs an XBRL instance indicating the result mapped by the mapping unit 33. In the embodiment, this XBRL instance becomes the XBRL document 41. For example, the output unit 34 may output the XBRL document 41 that is the mapping result to a monitor or may store it in the storage unit 2.

  By the way, in the element declaration 222, a character string type without the constraint 222f may be specified as the data type 222e of the XBRL element. In such a case, the mapping unit 33 may not be able to extract only the expected value from the corresponding subject value. As an example, the subject value 21b of the subject name 21a of the subject in the financial report 21 shown in FIG. 2 is mapped to the XBRL element “representative title” on the display tree 221 shown in FIG. The case where it does is demonstrated. Based on the display tree 221 shown in FIG. 3, the mapping unit 33 determines that the XBRL element “representative title name” has two descendant elements “title” and “name”. Then, the mapping unit 33 extracts a portion that matches the data type 222e “character string type” of the descendant element “title” from the subject value 21b “representative director Nihon Taro” of the subject name 21a “representative title”. . Here, when the mapping unit 33 wants to extract “representative director” from the subject value 21b as the expected value according to the descendant element “post”, it extracts “representative director Nihon Taro” of the subject value 21b as a whole. That is, the mapping unit 33 cannot extract only the expected value from the subject value 21b.

  Therefore, the document conversion apparatus 1 may store the expected value corresponding to the XBRL element to be extracted from the subject value 21b in advance in the mapping auxiliary information 23-1 as auxiliary information for mapping. FIG. 5A is a diagram illustrating an example of a data structure of mapping auxiliary information. As illustrated in FIG. 5A, the mapping auxiliary information 23-1 stores a display name 231 a, an element name 231 b, and an expected value candidate 231 c in association with each other. The display name 231a is a display name of the XBRL element. The element name 231b is an element name of the XBRL element. An expected value candidate 231c indicates an expected value candidate corresponding to the XBRL element. As an example, when the display name 231a is “position”, “representative director”, “department manager”, “deputy manager”, and “section manager” are stored as expected value candidates 231c. When the display name 231a is "name", "Nippon Taro" and "Nihon Jiro" are stored as expected value candidates 231c.

  Using such mapping auxiliary information 23-1, the mapping unit 33 extracts a portion that matches the data type 222e “character string type” of the XBRL element from the subject value 21b. That is, the mapping unit 33 uses the mapping auxiliary information 23-1 to extract a value that matches the expected value candidate 231c corresponding to the XBRL element from the subject value 21b. In this case, the mapping unit 33 uses the mapping auxiliary information 23-1 as a part matching the data type 222e “character string type” of the descendant element “title” from the subject value 21b “representative director Nihon Taro”. "Representative director" can be extracted. Further, the mapping unit 33 uses the mapping auxiliary information 23-1 as the part matching the data type 222 e “character string type” of the descendant element “name” from the subject value 21 b “representative director Nihon Taro”. Taro "can be extracted.

  Another example in which the mapping unit 33 cannot extract only the expected value from the corresponding subject value 21b is shown below. The case where the subject value 21b of the subject name 21a “telephone number” of the subject in the financial report 21 shown in FIG. 2 is mapped to the XBRL element “telephone number” on the display tree 221 shown in FIG. The mapping unit 33 extracts a part that matches the data type 222e “character string type” from the subject value 21b “111 (222) 3333 (representative)” of the subject “phone number”. Here, the mapping unit 33 wants to extract “111 (222) 3333” from the subject value as an expected value according to the XBRL element “phone number”, and therefore, “111 ( 222) 3333 (representative) ". That is, the mapping unit 33 cannot extract only the expected value from the subject value. Here, in order for the mapping unit 33 to extract “111 (222) 3333” from the subject value 21b, a means for designating a format to be extracted in the constraint 222f of the element declaration 222 can be considered. However, the telephone number includes various delimiters (for example, “(”, “)”, “−”, “”) as delimiters between the area code and the city code. Therefore, the data type 222e of the XBRL element “telephone number” must be a simple character string type that is not specified by the constraint 222f.

  Therefore, the document conversion apparatus 1 may store an unnecessary character string that may be included in the subject value 21b in the mapping auxiliary information 23-2 in advance as auxiliary information for mapping. In other words, the document conversion apparatus 1 stores a character string that may be deleted from the subject value 21b in the mapping auxiliary information 23-2 in advance. FIG. 5B is a diagram illustrating an example of a data structure of mapping auxiliary information. As illustrated in FIG. 5B, the mapping auxiliary information 23-2 stores a deletion item 232a and a deletion candidate 232b in association with each other. The deletion item 232a indicates a character string item that may be deleted from the subject value 21b. The deletion candidate 232b indicates a character string that may be deleted according to the deletion item. As an example, when the deletion item 232a is “first character string”, “〒” and “Tel” are stored as deletion candidates 232b. When the deletion item 232a is “delimiter”, “.” And “/” are stored as deletion candidates 232b. When the deletion item 232a is “tail character string”, “(representative)” and “(direct communication)” are stored as deletion candidates 232b.

  Using such mapping auxiliary information 23-2, if there is a deletion candidate 232b corresponding to the deletion item 232a in the subject value 21b, the mapping unit 33 deletes that portion from the subject value 21b. Here, the mapping unit 33 deletes the part from the subject value 21b because the subject value 21b “111 (222) 3333 (representative)” has “(representative)” corresponding to the deletion item 232a “tail character string”. To do. As a result, the mapping unit 33 can extract “111 (222) 3333” from the subject value 21b using the mapping auxiliary information 23-2.

[Main process of document conversion process]
Next, the procedure of the main process of the document conversion process according to the embodiment will be described with reference to FIG. FIG. 6 is a flowchart illustrating the procedure of the main process of the document conversion process according to the embodiment. FIG. 6 illustrates a case where the value of a subject to be tagged on the word screen is mapped to the XBRL element and converted into the XBRL document 41 for the financial report 21 in the word format.

  First, the control unit 3 determines whether or not a document conversion request for the XBRL document 41 has been made (step S10). For example, the control unit 3 determines whether or not a document conversion request to the XBRL document 41 is requested by determining whether or not a subject to be tagged is selected on the word screen. If it is determined that no document conversion request has been made (step S10; No), the control unit 3 repeats the determination process until a document conversion request is made.

  On the other hand, if it is determined that a document conversion request has been made (step S10; Yes), the input unit 30 inputs the financial report 21 (step S11) and stores it in the storage unit 2. Then, the input unit 30 inputs the definition body 22 of the XBRL element (step S12) and stores it in the storage unit 2.

  Subsequently, the layout analysis unit 31 reads the financial report 21 from the storage unit 2, and acquires the name (subject name) and value (subject value) of the selected subject from the read financial report 21 (step S13). ).

  Then, the definition body analysis unit 32 reads the definition body 22 of the XBRL element from the storage unit 2 and defines the XBRL element having a display name or an element name that is equal to or close to the name of the subject from the read definition body 22 of the XBRL element. Is acquired (step S14). For example, the definition body analysis unit 32 acquires an XBRL element having a display name or element name that matches or is similar to the name of the subject to be mapped to the XBRL element from the display tree 221. Then, the definition body analysis unit 32 acquires the element declaration of the acquired XBRL element from the element declaration 222.

  Subsequently, the mapping unit 33 analyzes the element declaration which is the definition of the acquired XBRL element, and maps the acquired subject value to the XBRL element according to the display information and the mapping auxiliary information 23 (step S15). The display information includes a display tree 221 and an element declaration 222.

  Then, the output unit 34 outputs the result of mapping by the mapping unit 33 as an XBRL instance (XBRL document 41) (step S16). That is, the output unit 34 outputs the XBRL instance to, for example, the storage unit 2. Thereby, the document conversion apparatus 1 ends the document conversion process for converting the financial report 21 into the XBRL document 41.

[Mapping procedure]
Next, the procedure of the mapping process in S15 shown in FIG. 6 will be described with reference to FIGS. 7 to 10 are flowcharts illustrating the procedure of the mapping process according to the embodiment.

  First, the mapping unit 33 determines whether or not the subject value includes any leading character string or trailing character string defined in the mapping auxiliary information 23 (step S21). This is because an unnecessary character string is deleted from the subject value. For example, when the subject value is “111 (222) 3333 (representative)”, the last character string “(representative)” is deleted.

  When the mapping unit 33 determines that the subject value includes an arbitrary first character string or an end character string (step S21; Yes), the mapping value 33 determines from the subject value an arbitrary first character string defined in the mapping auxiliary information 23 or The last character string is deleted (step S22). That is, the character string after the character string determined to be included is set as the subject value. Then, the mapping unit 33 proceeds to step S23. On the other hand, when the mapping unit 33 determines that the subject value does not include any initial character string and end character string (step S21; No), the mapping unit 33 proceeds to step S23.

  In step S23, the mapping unit 33 determines whether the XBRL element is an abstract element as a result of analyzing the element declaration of the XBRL element corresponding to the subject name (step S23). When it determines with the said XBRL element not being an abstract element (step S23; No), the mapping part 33 allocates a subject value to the said XBRL element (step S24). Then, the mapping unit 33 ends the mapping process.

  On the other hand, when it is determined that the XBRL element is an abstract element (step S23; Yes), the mapping unit 33 traverses the display tree 221 and stacks the display name and the element name of the terminal descendant element in the XBRL element. (Step S25). Then, the mapping unit 33 determines whether or not the XBRL element has a descendant (step S26). Here, the mapping unit 33 determines whether or not the XBRL element has a descendant depending on whether or not the XBRL element is stacked. If it is determined that the XBRL element has a descendant (step S26; Yes), the mapping unit 33 proceeds to step S31 to perform the mapping process to the descendant element.

  On the other hand, if it is determined that the XBRL element does not have a descendant (step S26; No), the mapping unit 33 does not have a descendant although the XBRL element is an abstract element, so that a mapping error is sent to the document conversion request source. Notification is made (step S27). Then, the mapping unit 33 ends the mapping process.

  In step S31, the mapping unit 33 acquires the element name of the descendant element from the stack (step S31), and determines whether it has been acquired (step S32). Here, when it is determined that the mapping unit 33 could not be acquired (step S32; No), the mapping unit 33 further determines whether or not the subject value is an empty character string (step S33). If it is determined that the subject value is an empty character string (step S33; Yes), the mapping unit 33 determines that all mapping has been completed and ends the mapping process.

  On the other hand, if it is determined that the subject value is not an empty character string (step S33; No), the mapping unit 33 cannot acquire a descendant element while the subject value still has data, and therefore a mapping error is sent to the request source of document conversion. Notification is made (step S34). Then, the mapping unit 33 ends the mapping process.

  On the other hand, when the mapping unit 33 determines that the element name of the descendant element has been acquired from the stack (step S32; Yes), the mapping unit 33 acquires an element declaration that is the definition of the acquired descendant element from the XBRL element definition body 22. (Step S35). The mapping unit 33 determines whether the descendant element being processed is an abstract element as a result of analyzing the acquired element declaration (step S36). If it is determined that the descendant element being processed is an abstract element (step S36; Yes), the mapping unit 33 proceeds to step S25 in order to stack the descendant elements in the lower hierarchy of the descendant element being processed.

  On the other hand, if it is determined that the descendant element being processed is not an abstract element (step S36; No), the mapping unit 33 acquires the data type 222e, the constraint 222f, and the nil value permission flag 222d from the acquired element declaration (step S36). S37). Then, the mapping unit 33 determines whether or not the subject value is not an empty character string (step S38). If it is determined that the subject value is an empty string (step S38; No), the mapping unit 33 notifies the mapping error to the document conversion request source because the subject value cannot be mapped to the descendant element being processed (step S39). ). Then, the mapping unit 33 ends the mapping process.

  On the other hand, when it is determined that the subject value is not an empty character string (step S38; Yes), the mapping unit 33 proceeds to step S41 in order to further perform the mapping process. In step S41, the mapping unit 33 determines whether the data type 222e of the element declaration of the descendant element being processed is a character string type (step S41).

  If it is determined that the data type 222e is a character string type (step S41; Yes), the mapping unit 33 includes a character string that matches an arbitrary character string defined in the mapping auxiliary information 23 in the subject value. Is determined (step S42). The arbitrary character string referred to here means a candidate for an expected value to be extracted from the subject value according to the XBRL element. This is because an expected value corresponding to the XBRL element is extracted from the subject value. For example, when the subject value is “Representative Director Nihon Taro”, “Representative Director” is extracted according to the XBRL element “Position” and “Nippon Taro” is extracted according to the XBRL element “Name”.

  When it is determined that the subject value includes a character string that matches the arbitrary character string defined in the mapping auxiliary information 23 (step S42; Yes), the mapping unit 33 matches the arbitrary character string from the subject value. A character string is extracted (step S43). Then, the mapping unit 33 proceeds to step S51 in order to proceed with the mapping process.

  On the other hand, when it is determined that the subject value does not include the character string defined in the mapping auxiliary information 23 (step S42; No), the mapping unit 33 further performs the following determination process. That is, the mapping unit 33 determines whether or not the subject value includes any delimiter or blank character defined in the mapping auxiliary information 23 (step S44). This is for searching for a delimiter character in the subject value.

  If it is determined that the subject value includes any delimiter or blank character defined in the mapping auxiliary information 23 (step S44; Yes), the mapping unit 33 divides the subject value by the delimiter or blank character, Is extracted (step S45). As an example, when the subject value is “AAA BBB”, the mapping unit 33 divides the subject value by a blank character and extracts the character string “AAA” up to the front of the blank character. Then, the mapping unit 33 proceeds to step S51 in order to proceed with the mapping process.

  On the other hand, when it is determined that the subject value does not include the delimiter or blank character defined in the mapping auxiliary information 23 (step S44; No), the mapping unit 33 extracts the subject value (step S46). Then, the mapping unit 33 proceeds to step S51 in order to proceed with the mapping process.

  If it is determined in step S41 that the data type 222e is not a character string type (step S41; No), the mapping unit 33 extracts a character string that matches the data type from the subject value (step S47). Then, the mapping unit 33 proceeds to step S51 in order to proceed with the mapping process.

  In step S51, the mapping unit 33 determines whether or not a character string has been extracted from the subject value (step S51). If it is determined that the character string can be extracted from the subject value (step S51; Yes), the mapping unit 33 assigns the extracted character string to the descendant element being processed (step S52). Then, the mapping unit 33 proceeds to step S56.

  On the other hand, when it is determined that the character string cannot be extracted from the subject value (step S51; No), the mapping unit 33 determines whether the descendant element being processed is an element that permits the nil value (step S53). Whether or not the element allows the nil value is determined using the nil value permission flag 222d acquired from the element declaration.

  If it is determined that the element is an element that allows the nil value (step S53; Yes), the mapping unit 33 assigns nothing to the child element being processed and sets “true” in the nil attribute (step S54). Then, the mapping unit 33 proceeds to step S31 in order to process the next descendant element stacked.

  On the other hand, if it is determined that the element is not an element that permits the nil value (step S53; No), the mapping unit 33 notifies the mapping conversion requester of the mapping error because data could not be extracted from the subject value (step S55). ). Then, the mapping unit 33 ends the mapping process.

  In step S56, the mapping unit 33 determines whether a character string exists before the extracted character string for the subject value (step S56). When it is determined that a character string exists before the extracted character string (step S56; Yes), the mapping unit 33 deletes the character string before the extracted character string for the subject value (step S57). As an example, a case will be described in which the subject value is “100th period (own 2010 ...)” and the extracted character string is “100.” For the subject value, the character string before the extracted character string Then, the subject value is “period (excluding 2010)” excluding the character string “100” extracted as “first” by the mapping unit 33. Then, the mapping unit In step 33, the process proceeds to step S58.

  On the other hand, if it is determined that there is no character string before the extracted character string (step S56; No), the mapping unit 33 proceeds to step S58. In step S58, the mapping unit 33 updates the subject value (step S58). In other words, if there is a character string before the extracted character string, the subject value used for the descendant element to be processed next is updated to the content excluding the extracted character string and the character string before the extracted character string. Is done. Further, the subject value used for the descendant element to be processed next is updated to the content excluding the extracted character string when there is no character string before the extracted character string. Then, the mapping unit 33 proceeds to step S31 in order to process the next descendant element stacked.

[Effect of Example]
According to the above-described embodiment, the document conversion apparatus 1 uses the display tree 221 including the hierarchical relationship between the elements of the XBRL document 41 as the elements having descendants in the XBRL document 41 among the subjects included in the financial report 21. Find the corresponding subject. Then, the document conversion apparatus 1 divides the detected subject value. Then, the document conversion apparatus 1 maps the divided values to the child elements of the elements in the XBRL document 41 corresponding to the detected subject. Further, the document conversion apparatus 1 converts the financial report 21 into the XBRL document 41 using the mapped value and the child element. According to this configuration, the document conversion apparatus 1 can appropriately map the subjects of the financial report 21 to the elements of the display tree 221 when creating the XBRL document 41 from the financial report 21.

  Further, according to the above embodiment, the document conversion apparatus 1 divides the subject value of the subject according to the data type of the element that is the descendant relationship of the element included in the display tree 221. According to such a configuration, the document conversion apparatus 1 can extract a character string that matches the data type of the element from the subject value, for example, when the data type of the element is a date type or an integer type. Become. As a result, the document conversion apparatus 1 can appropriately map the subject values of the subjects of the financial report 21 to the elements of the display tree 221.

  Further, according to the above embodiment, the document conversion apparatus 1 deletes an unnecessary character string from the subject value of the subject when the subject value of the subject includes an unnecessary character string as content to be associated with the element. According to such a configuration, the document conversion apparatus 1 can increase the accuracy of the contents mapped to the elements.

  Further, according to the above-described embodiment, the document conversion apparatus 1 is configured so that when the data type of an element that is a descendant relationship of an element included in the display tree 221 is a character string type, the document conversion apparatus 1 is arbitrarily defined as a subject value of a subject If a character string that matches the character string is included, the character string that matches the subject value is extracted. Then, the document conversion apparatus 1 sets the extracted character string as divided contents. According to this configuration, the document conversion apparatus 1 can extract an expected character string from the subject value when the data type of the element is a character string type. In other words, the document conversion apparatus 1 can further increase the accuracy of the contents mapped to the elements.

  Further, according to the above embodiment, the document conversion apparatus 1 determines that the subject value of the subject does not include a character string that matches an arbitrary character string defined in advance, the delimiter or the blank character is included in the subject value of the subject. If there is, the following processing is performed. In other words, the document conversion apparatus 1 sets the content of the character string from the beginning of the subject value of the subject to the character before the delimiter or blank character. According to such a configuration, the document conversion apparatus 1 is a case where the data type of the element is a character string type, and the character string can be divided using a delimiter or a blank character. It becomes possible to map appropriately.

[Programs]
In addition, according to the Example, the document conversion apparatus 1 demonstrated the case where the value of the subject included in the financial report 21 was mapped to the XBRL element regarding the financial report 21. However, the document conversion apparatus 1 may be a case where not only the financial report 21 but also a general financial accounting report and a subject value included in the text document report are mapped to the XBRL element. Thereby, the document conversion apparatus 1 can perform conversion from a text document (including a word processor document) to an XBRL document for general use.

  Further, the document conversion apparatus 1 can be realized by mounting each function such as the control unit 3 and the storage unit 2 in an information processing apparatus such as a known personal computer or workstation.

  Further, each component of the illustrated document conversion apparatus 1 does not necessarily need to be physically configured as illustrated. That is, the specific mode of distribution / integration of the document conversion apparatus 1 is not limited to the illustrated one, and all or a part thereof is functionally or physically in arbitrary units according to various loads, usage conditions, and the like. It can be configured to be distributed and integrated. For example, the layout analysis unit 31 and the definition body analysis unit 32 may be integrated as one unit. On the other hand, the mapping unit 33 detects a subject that divides the subject value in the financial report 21, and divides the subject value of the detected subject, and maps each value of the divided subject value to each XBRL element May be distributed to the mapping unit. Further, the storage unit 2 such as the financial report 21 and the XBRL element definition body 22 may be connected as an external device of the document conversion device 1 via a network.

  The various processes described in the above embodiments can be realized by executing a program prepared in advance on a computer such as a personal computer or a workstation. In the following, an example of a computer that executes a document conversion program that realizes the same function as the document conversion apparatus 1 shown in FIG. 1 will be described. FIG. 11 is a diagram illustrating an example of a computer that executes a document conversion program.

  As illustrated in FIG. 11, the computer 200 includes a CPU 203 that executes various arithmetic processes, an input device 215 that receives input of data from the user, and a display control unit 207 that controls the display device 209. The computer 200 also includes a drive device 213 that reads a program or the like from a storage medium, and a communication control unit 217 that exchanges data with another computer via a network. The computer 200 also includes a memory 201 that temporarily stores various types of information and an HDD 205. The memory 201, CPU 203, HDD 205, display control unit 207, drive device 213, input device 215, and communication control unit 217 are connected by a bus 219.

  The drive device 213 is a device for the removable disk 211, for example. The HDD 205 stores a document conversion program 205a and document conversion related information 205b.

  The CPU 203 reads the document conversion program 205a and develops it in the memory 201. The document conversion program 205a functions as a document conversion process 201a.

  For example, the document conversion process 201 a corresponds to each functional unit of the control unit 3. The document conversion related information 205 b corresponds to the financial report 21, the XBRL element definition body 22, and the mapping auxiliary information 23.

  Note that the document conversion program 205a is not necessarily stored in the HDD 205 from the beginning. For example, the program is stored in a “portable physical medium” such as a flexible disk (FD), a CD-ROM, a DVD disk, a magneto-optical disk, or an IC card inserted into the computer 200. Then, the computer 200 may read out and execute the document conversion program 205a from these.

DESCRIPTION OF SYMBOLS 1 Document converter 2 Memory | storage part 3 Control part 21 Financial report 22 XBRL element definition body 221 Display tree 222 Element declaration 23 Mapping auxiliary information 31 Layout analysis part 32 Definition body analysis part 33 Mapping part 34 Output part 41 XBRL document

Claims (7)

In a program for converting from a first document to a second document,
Detecting an item corresponding to an item having a child in the second document among items included in the first document based on a hierarchical document including a hierarchical relationship between items of the second document; Divide the content of the detected item that is the detected item,
Associating the divided contents with child items of items in the second document corresponding to the detection items;
A program that causes a computer to execute a process of converting the first document into the second document using the associated contents and the child items. The division process causes the computer to execute a process of dividing the content of the detection item according to a data type of a child item of the item in the second document corresponding to the detection item. The program according to 1. In the case where the content of the detection item includes an unnecessary character string as the content to be associated with the child item, the dividing process causes the computer to execute a process of deleting the unnecessary character string from the content of the detection item. The program according to claim 1 or 2, wherein the program is characterized by the following. When the data type of the child item of the item in the second document corresponding to the detection item is a character string type, the dividing process is associated with the child item defined in advance in the content of the detection item. If a character string that matches a specific character string is included, a character string that matches is extracted from the content of the detection item, and the computer is caused to execute a process of making the extracted character string into divided content The program according to claim 2. If the content of the detection item does not include a predefined character string that matches a specific character string associated with the child item, the process of dividing the content of the detection item is a delimiter or a blank character. 5. The program according to claim 4, wherein if there is, the computer is caused to execute a process of dividing the character string from the beginning of the content of the detection item to before the delimiter or the blank character. . In a document conversion apparatus for converting a first document into a second document,
Detecting an item corresponding to an item having a child in the second document among items included in the first document based on a hierarchical document including a hierarchical relationship between items of the second document; A dividing unit that divides the content of the detected item that is the detected item;
An associating unit that associates the content divided by the dividing unit with a child item of an item in the second document corresponding to the detection item;
A document conversion apparatus comprising: a conversion unit that converts the first document into the second document using the contents associated with the association unit and the child items. A computer for converting from a first document to a second document;
Detecting an item corresponding to an item having a child in the second document among items included in the first document based on a hierarchical document including a hierarchical relationship between items of the second document; Divide the content of the detected item that is the detected item,
Associating the divided contents with child items of items in the second document corresponding to the detection items;
A document conversion method comprising: executing each process of converting the first document into the second document using the associated contents and the child items.

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